This opinion cited by 30 cases:

Skaggs Cos. v. Commissioner ( 1972 )


New York, Lake Erie, & Western Railroad v. Nickals ( 1886 )


Elko Lamoille Power Co. v. Commissioner of Int. Rev. ( 1931 )


In Re Lathrap ( 1932 )


Weaver Power Co. v. Elk Mountain Mill Co. ( 1910 )


Emerson v. New York & New England Railroad ( 1884 )


United States v. Snyder Brothers Company ( 1966 )


Isaacs v. Neece ( 1935 )


Lehigh Structural S. Co. v. Commissioner of Int. Rev. ( 1942 )


Davenport, Receiver v. Lines ( 1899 )


Heller, Hirsch & Co. v. National Marine Bank ( 1899 )


Scott v. Baltimore & Ohio Railroad ( 1901 )


Reagan Bale Co. v. Heuermann ( 1912 )


Jordan (Bermuda) Investment Co. v. Hunter Green Investments LLC ( 2008 )


Hercules Gasoline Co. v. Commissioner ( 1946 )


Washmont Corporation v. Hendricksen ( 1943 )


United States v. South Georgia Ry. Co. ( 1939 )


Dayton & Michigan R. v. Commissioner of Internal Revenue ( 1940 )


Hazel Atlas Glass Co. v. Van Dyk & Reeves, Inc. ( 1925 )


Commissioner of Internal Revenue v. OPP Holding Corp. ( 1935 )